The following client prepared bank reconciliation is being examined by Kautz, CPA, during an audit of the financial statements of Cynthia Company:

Required

Indicate one or more auditing procedures that should be performed by Kautz in gathering evidence in support of each of the items (a) through (h) above.

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Cynthia Company Bank Reconciliation Village Bank Account 2 December 31, 2022 $ 18,375.91 Balance per bank (a) Deposits in transit (b) 12/30 $1,471.10 12/31 2,840.69 4,311.79 Subtotal 22,687.70 Outstanding checks (c) 6,000.00 837 1941 671.80 1966 320.00 1984 1,855.42 1985 3,621.22 1987 2,576.89 (19,466.21) 4,420.88 1991 Subtotal 3,221.49 NSF check returned 12/29 (d) 200.00 Bank charges (e) 550.00 Error check No. 1932 (f) 148.10 Customer note collected by the bank ($2,750 plus $275 interest) (g) (3,025.00) $ 1,094.59 Balance per books (h)